Talk to us about your ESG reporting project.
Tell us your reporting frameworks, regulatory deadlines, and current data collection process. We'll design the reporting platform and give you a fixed cost.
Annual ESG report assembled by manually pulling data from dozens of spreadsheets, energy bills, and system exports -- with no evidence trail for the figures you publish?
External assurance provider asking for data lineage and calculation methodology that your current process cannot produce?
Custom ESG reporting platforms that collect sustainability data from operational systems, map it to GRI, SASB, TCFD, and CSRD disclosure requirements, and produce audit-ready reports. Replaces the annual spreadsheet scramble with a structured, evidence-backed reporting process.
ESG reporting is now subject to external assurance in many jurisdictions. The spreadsheet processes most organisations rely on cannot produce the data lineage and audit trail that assurance providers require. We build the reporting infrastructure that can.
ESG data collection from operational systems -- energy, water, waste, HR, and facilities
Framework mapping engine aligning your data to GRI, SASB, TCFD, and CSRD requirements
Disclosure document generation with full data lineage for each reported figure
Audit trail and evidence management for external assurance provider review
RaftLabs builds custom ESG reporting software that replaces manual spreadsheet-based sustainability reporting with a structured data collection and disclosure platform. The software collects ESG data from operational systems, maps it to GRI, SASB, TCFD, and CSRD disclosure requirements, and generates reports with full data lineage and audit trail. Most ESG reporting software projects deliver in 10 to 14 weeks at a fixed cost.
The annual ESG report assembled from spreadsheets has a structural problem: it cannot answer the question "show me the source data and calculation behind this figure" in the way a financial audit expects. Each figure in the report was assembled manually, from systems that don't log which version of the data was used, by people who may no longer work at the organisation. External assurance providers require data lineage. Regulators require methodology documentation. Institutional investors want year-on-year comparability that is defensible under scrutiny.
Custom ESG reporting software solves this at the data collection layer. Data flows from source systems into a structured store with version control, calculation documentation, and an audit trail that persists across reporting cycles. The report is generated from verified data, not assembled from memory.
Automated data pipelines from the systems where ESG data originates: energy management systems, building management systems (BMS) via BACnet or Modbus protocol, utility provider portals via API or structured export, fleet management platforms for Scope 1 fuel combustion data, HR information systems for Scope 3 employee commuting and GRI 401 workforce metrics, and waste management service portals for GRI 306 waste data. Scope 1 direct emissions calculated from fuel consumption data using GHG Protocol methodology and combustion emission factors from EPA or DEFRA emissions factor databases. Scope 2 emissions calculated using both location-based method (grid average emission factors from EPA eGRID by region or IEA factors by country) and market-based method (supplier-specific emission factors from energy attribute certificates or default residual mix factors) as required by GHG Protocol Scope 2 Guidance. Scope 3 categories mapped per the GHG Protocol Corporate Value Chain Standard, with category 1 (purchased goods and services) activity data pulled from procurement systems using ECOINVENT or industry average emission factors. Scheduled data pulls replace manual exports. Unit conversion and normalisation -- kWh to GJ, litres to cubic metres, tonnes to kg -- handle the variety of formats different source systems produce. Data collection coverage maps directly to the disclosure requirements of GRI 305 (emissions), GRI 303 (water), GRI 401 (employment), and the ESRS data points under CSRD so you collect what you need and nothing more.
A framework mapping layer that takes collected ESG data and applies the specific disclosure requirements of GRI Standards (Universal Standards GRI 1, 2, and 3 plus topic-specific standards including GRI 305 for emissions, GRI 303 for water, and GRI 401 for employment), SASB industry-specific metric sets mapped to your primary industry classification, TCFD (Task Force on Climate-related Financial Disclosures) recommendation structure across governance, strategy, risk management, and metrics and targets pillars with scenario analysis outputs, and ESRS (European Sustainability Reporting Standards) data points under CSRD. SASB industry-specific metrics mapped from your operational data using the relevant SASB industry standard -- for example, SASB EM-EP for oil and gas exploration or SASB CG-HP for health care delivery -- reducing the manual work of determining which metrics apply to your business. TCFD scenario analysis workflow for physical and transition risk under 1.5C and 2C warming scenarios, using RCP pathway assumptions and translating physical risk exposure into financial impact ranges for the TCFD strategy disclosure. CDP questionnaire response generation from the collected emissions, water, and forest data mapped to the CDP climate, water, and biodiversity questionnaire structures. The mapping layer is maintained as configuration rather than hard-coded logic -- when CSRD ESRS phase-in updates the required data points, the mapping updates without rebuilding the underlying data collection pipeline. Organisations reporting to GRI for stakeholder reporting and to ESRS under CSRD collect data once and generate disclosures for each framework from the same verified data store.
Structured disclosure outputs in the formats regulators and stakeholders require: XBRL-tagged ESRS sustainability statements for CSRD compliance using the ESRS XBRL taxonomy published by EFRAG and the SEC climate disclosure rule taxonomy for US filers subject to the SEC's climate-related disclosure requirements, GRI content index tables with disclosure references and page locations, TCFD recommendation responses structured per the four TCFD pillars, and CDP questionnaire data exports mapped to the relevant CDP question numbers. Each disclosure figure in the generated output is hyperlinked to its source data record, the emission factor applied, and the calculation methodology documentation -- so an assurance provider can trace any published figure back to the source within the platform rather than requesting supporting spreadsheets. MSCI ESG and Sustainalytics data integration available for organisations that also need to respond to institutional investor ESG rating agency questionnaires from the same underlying data store, reducing the duplication of data assembly across multiple disclosure requests. Disclosure drafts generated from the verified data store and routed through a configurable approval workflow -- data owner review, sustainability team sign-off, and board-level approval before publication -- with the approval record stored as part of the audit trail. Historical disclosures preserved with the exact data versions and emission factor vintages that produced them so prior-year figures are reproducible and restatable under assurance review.
A complete audit trail for every ESG data point in the system: source system identifier, extraction timestamp, raw value received, unit conversion applied, emission factor source (EPA eGRID vintage, ECOINVENT version, or DEFRA emission factor table version and year), calculated output value, the user who approved the data point, and the timestamp of each state transition from raw input to approved disclosed figure. Emission factor database versioning tracked explicitly so a restatement for a prior year can reproduce the exact emission factors used in the original disclosure, not the current year's updated factors. Evidence file management for supporting documentation -- utility invoices, energy attribute certificates (RECs or GOs), waste transfer notes, third-party verification reports, and supplier-provided emission factor documentation -- uploaded and linked to the specific data points they evidence, with a many-to-one relationship so one invoice can evidence multiple monthly consumption figures. Assurance provider access via a scoped read-only user role that grants access to audit trail views, evidence files, and calculation methodology records without access to draft or unpublished data. This removes the annual document assembly exercise where the sustainability team emails spreadsheets and invoice copies to the assurance provider and instead gives the provider direct access to the platform's evidence layer. EU CSRD alignment: the audit trail is designed to satisfy the limited assurance requirements that apply to the first reporting cohort and the reasonable assurance requirements expected for later cohorts, with the evidence structure supporting the engagement procedures an assurance provider would follow.
Structured double materiality assessment workflows for CSRD compliance following the ESRS 1 methodology -- identifying sustainability topics that are material from an impact perspective (actual or potential impacts on people and environment) and from a financial perspective (risks and opportunities that may affect the undertaking's financial performance, position, and cash flows). Sustainability topic library pre-loaded with the ESRS sustainability matters list from ESRS 1 Appendix A as the starting framework, supplemented with SASB industry-specific topics for the organisation's sector. Stakeholder input collection workflow: online questionnaire distributed to internal and external stakeholder groups, responses scored per topic on impact severity and financial significance scales, and aggregated into a materiality score per topic. Board-level review workflow with topic assessments prepared for management review, documented rationale for inclusion and exclusion decisions, and sign-off record forming part of the audit trail. Materiality matrix visualisation plotting assessed topics on impact materiality versus financial materiality axes, with the materiality thresholds used to determine inclusion in the disclosure scope. The materiality assessment output connects directly to the data collection configuration -- topics determined to be material activate the corresponding ESRS data points and GRI disclosures in the reporting platform's data collection schedule, rather than requiring a separate manual setup step that the assessment and the reporting tool never quite agree on.
ESG performance dashboards that track GHG emissions, energy consumption, water use, waste generation, and workforce metrics against internal targets and prior-year baselines, updated as source system data flows in throughout the year rather than assembled annually at reporting time. Absolute figures and intensity metrics calculated in parallel: Scope 1 and 2 emissions per million dollars of revenue, energy consumption per square metre of floor space, and Scope 3 category 1 emissions per unit of purchased spend -- so performance is comparable year-on-year even when business activity changes significantly. Restatement management for prior-year data corrections: when an emission factor is updated or a data error is identified in a historical period, the restatement is applied with full documentation of the reason for change, the old and new values, and the approval record, satisfying the restatement methodology disclosure requirement under GHG Protocol and ESRS. Trend visualisation with statistical variance analysis -- when a metric in the current period deviates more than two standard deviations from the trailing 12-month trend, the system flags it for data quality review before the figure can be approved for disclosure. Science-based target progress tracking for organisations that have made SBTi commitments, showing the required annual reduction trajectory against the base year and current performance against that trajectory. The longitudinal view that turns annual ESG reporting from a point-in-time exercise into ongoing performance management that gives the sustainability team a real-time picture rather than a year-end scramble.
Frequently asked questions
The Corporate Sustainability Reporting Directive (CSRD) is an EU regulation that requires large companies and listed SMEs to prepare and publish detailed sustainability information alongside their financial statements, using the European Sustainability Reporting Standards (ESRS) published by EFRAG. It applies to large EU companies meeting at least two of three criteria: more than 250 employees, net turnover above EUR 40 million, or balance sheet total above EUR 20 million -- and to non-EU parent companies with EU-based subsidiaries or listed securities generating more than EUR 150 million in annual net turnover in the EU. The first cohort, large public-interest entities already subject to NFRD (approximately 2,000 companies), began reporting for financial year 2024 with reports due in 2025. The second cohort, large companies not previously subject to NFRD, reports for financial year 2025. The third cohort, listed SMEs and certain other entities, reports from 2026 or 2028 with opt-outs available. CSRD requires limited assurance on the sustainability statement from a registered statutory auditor or independent assurance service provider, with a long-term pathway to reasonable assurance -- which is why the audit trail, data lineage, and evidence management requirements in CSRD-compliant reporting software are qualitatively different from voluntary GRI or CDP reporting.
Data quality is managed at three stages. At collection: source system integrations include validation rules that check for missing values, zero values where positive figures are expected, and statistical anomalies against the same period in the prior year -- for example, flagging when a site's electricity consumption drops by more than 30% month-over-month without a corresponding operational explanation. At transformation: GHG Protocol Scope 1, 2, and 3 emission calculations are documented with the emission factor source (EPA eGRID, ECOINVENT, or DEFRA), the factor vintage year, and the market-based or location-based method applied. Any change to emission factor inputs -- when DEFRA releases updated factors or when a power purchase agreement changes the Scope 2 market-based factor -- creates a new version of the calculation record, not an overwrite, preserving the history. At disclosure: each figure in the generated ESRS sustainability statement or GRI content index links to the source data record and the calculation methodology document in the platform. External assurance providers are provisioned with a scoped read-only role that gives them direct access to this evidence trail, the approval workflow history, and uploaded supporting documents like utility invoices and waste transfer notes. The system is designed so every question an assurance provider asks -- "what emission factor did you use for UK grid electricity in 2023?" or "which invoices support this energy consumption figure?" -- is answerable within the platform without the sustainability team assembling spreadsheets and emails on an ad hoc basis.
Yes. The data model supports a hierarchical organisational structure -- group, region, country, and legal entity level -- with separate data collection configurations for each entity and consolidation rules that aggregate to group level using either financial control, operational control, or equity share consolidation approach as defined under the GHG Protocol. Subsidiaries with different operational profiles have separate collection configurations: a manufacturing subsidiary collects process emissions and water discharge data; a services subsidiary collects business travel and energy consumption data; a logistics subsidiary collects fleet fuel consumption for Scope 1 calculation. Each entity's emission factors are applied based on the country or regional grid in which the entity operates, rather than a blanket group-level factor. Group-level CSRD disclosures are produced from consolidated data with entity-level breakdowns available for drill-down -- important because CSRD requires entity-level information for significant subsidiaries within the scope of the consolidated sustainability statement. Equity investments below the consolidation threshold are treated as Scope 3 category 15 investments rather than included in operational boundary calculations. The platform supports reporting organisations that are themselves consolidated into a parent group's CSRD report and need to produce subsidiary-level sustainability data in the format the parent group's consolidation tool expects.
A focused ESG reporting platform covering one framework (GRI Standards or CSRD ESRS), integration with two to four operational data sources (for example, an energy management system and a fleet management platform), GHG Protocol Scope 1 and 2 emission calculations using EPA eGRID or DEFRA factors, disclosure document generation, and basic audit trail typically costs $25,000 to $70,000. A multi-framework platform covering GRI, SASB, TCFD, and CSRD ESRS with XBRL tagging for SEC or CSRD filing, integrations across five or more operational data sources including Scope 3 category data, materiality assessment workflow, double materiality scoring, external assurance provider access portal, and multi-subsidiary consolidation architecture typically costs $70,000 to $180,000. MSCI or Sustainalytics data integration for institutional investor questionnaire response generation adds $10,000 to $25,000. We scope the project and fix the cost before development starts based on your reporting frameworks, number of data source integrations, organisational boundary complexity, and assurance requirements. No hourly billing.
What clients say
Three-year average engagement. Founders and operators describing the work in their own words. No marketing varnish.

All of the sprints were completed on schedule and on budget. We highly recommend RaftLabs!
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Tell us your reporting frameworks, regulatory deadlines, and current data collection process. We'll design the reporting platform and give you a fixed cost.